Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   FALL 2014 , Volume 3 , Number 11; Page(s) 1 To 15.
 
Paper: 

ECONOMIC CONSEQUENCES OF ACCOUNTING INFORMATION QUALITY WITH EMPHASIZE ON EARNINGS RESPONSE COEFFICIENT

 
 
Author(s):  NIKOOMARAM HASHEM, TAGHAVI MEHDI, AHMADZADEH HAMID*
 
* SCIENCE AND RESEARCH BRANCH, ISLAMIC AZAD UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

The current study is a positive investigation that examines the empirical economic consequences of accounting information quality in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better accounting information quality? Earning Response Coefficient is used as independent variable. To calculate dependent variable (economic consequences of accounting information quality) we use various measures such as the Tobin’s q index, weight average cost of capital, the market value to book value of owner’s equity ratio, and price to earnings per share ratio. Results show that earnings response coefficient has the positive relation only with the market value to book value of owner’s equity ratio. In fact, the earnings response coefficient has the meaningful content and positive economic consequences in Tehran stock exchange.

 
Keyword(s): ECONOMIC CONSEQUENCES, ACCOUNTING INFORMATION QUALITY, EARNING RESPONSE COEFFICIENT, TOBIN’S Q INDEX, WEIGHT AVERAGE COST OF CAPITAL
 
References: 
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